ACCA2011年6月份考试大纲(P2)(11)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　D FINANCIAL STATEMENTS OF GROUPS OF ENTITIES

　　1.Group accounting including statements of cash flows

　　a)Apply the method of accounting for business combinations including complex group structures.^[3]

　　b)Apply the principles in determining the cost of a business combination.^[3]

　　c)Apply the recognition and measurement criteria for identifiable acquired assets and liabilities and goodwill including step acquisitions.^[3]

　　d)Apply and discuss the criteria used to identify a subsidiary and an associate.^[3]

　　e)Determine and apply appropriate procedures to be used in preparing group financial statements.^[3]

　　f)Identify and outline:

　　- the circumstances in which a group is required to prepare consolidated financial statements.^[2]

　　- the circumstances when a group may claim and exemption from the preparation of consolidated financial statements.^[2]

　　- why directors may not wish to consolidate a subsidiary and where this is permitted.^[2]

　　g)Apply the equity method of accounting for associates.^[3]

　　h)Outline and apply the key definitions and accounting methods which relate to interests in joint ventures.^[3]

　　i)Prepare and discuss group statements of cash flows.^[3]

　　2.Continuing and discontinued interests

　　a)Prepare group financial statements where activities have been discontinued,or have been acquired or disposed of in the period.^[3]

　　b)Apply and discuss the treatment of a subsidiary which has been acquired exclusively with a view to subsequent disposal.^[3]

　　3.Changes in group structures

　　a)Discuss the reasons behind a group reorganisation.^[3]

　　b)Evaluate and assess the principal terms of a proposed group reorganisation.^[3]

　　4.Foreign transactions and entities

　　a)Outline and apply the translation of foreign currency amounts and transactions into the functional currency and the presentational currency.^[3]

　　b)Account for the consolidation of foreign operations and their disposal.^[2]

　　E SPECIALISED ENTITIES AND SPECIALISED TRANSACTIONS

　　1.Financial reporting in specialised,not-for-profit and public sector entities

　　a)Apply knowledge from the syllabus to straightforward transactions and events arising in specialised,not-for-profit,and public sector entities.^[3]

　　2.Entity reconstructions

　　a)Identify when an entity may no longer be viewed as a going concern or uncertainty exists surrounding the going concern status.^[2]

　　b)Identify and outline the circumstances in which a reconstruction would be an appropriate alternative to a company liquidation.^[2]

　　c)Outline the appropriate accounting treatment required relating to reconstructions.^[2]